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No voter ID, no walls, no round ups, ....

Mm. You zero it out?
no, the way it should work is you estimate your tax liability in January and fill out a w-4 every year(that your estimate changes significantly). The w-4 determines how much of your paycheck is withheld and sent in to the government. At the end of the year your estimate could be way off. For example you change jobs or get fired which would effect your tax bracket. You could get married or have kids which would change your filing status. At the end of year you calculate your actual tax liability. The difference between what was witheld and your actual tax liability is the the amount you are refunded or you owe.

Also you can fill out a w-4 anytime you estimated tax liability changes. Not just January,
 
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